TMI Blog2016 (3) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... he approval by the JCIT given to the reasons recorded by the Assessing Officer for reopening of the assessment for the Assessment Year 2006-07 was by writing below the reasons yes I agree‟, there was no set out of brief reasons by the JCIT as to why he agreed with the reasons of reopening as stated by the Assessing Officer. Therefore, the approval granted by the JCIT for reopening of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14. 2. In grounds No. 1 to 6, the assessee has challenged the validity of reopening of the assessment under sec. 148 of the Act. 3. Authorized Representative of the assessee argued before us that at page No. 21 of the paper book filed by the assessee is the reasons supplied to the assessee by the Assessing Officer for reopening of the assessment. He pointed out there from that the approval t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 148 of the Act was upheld. He further relied on the decision of the Hon'ble Delhi High Court in the case of Central India Electric Supply Co Ltd. v. ITO [(2011) 333 ITR 237 (Del.)] wherein it was held that a mere stamp was affixed which was signed by an under Secretary underneath a stamped yes‟ against the relevant column in the proforma, it suggests that the decision has been taken in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or reopening of the assessment for the Assessment Year 2006-07 was not valid under sec. 151 of the Act. Hence, we quash the issue of notice under sec. 148 of the Act by the Assessing Officer for reopening of the assessment under sec. 148 of the Act and consequently, the assessment order passed, pursuant to such notice, is bad in law and hence, the same is annulled. Thus, ground Nos. 1 to 6 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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